MR. JIGAR PRATAPRAY VORA,MUMBAI vs. DCIT, CIRCLE 33(2), MUMBAI
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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH
Per: SHRI JAGADISH, A.M.:
These appeals by the assessee are directed against two separate orders, both dated 03.09.2025, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ["Ld. CIT(A)"], for A.Ys. 2012-13 and 2013-14. The impugned orders arise from assessments framed under section 143(3) read with section 147 of the Income-tax Act, 1961 ["the Act"]. Since the appeals involve common
ITA Nos.6520 & 6521/M/2025 Mr. Jigar Pratapray Vora
issues, they were heard together and are disposed of by this consolidated order. For convenience, the facts for A.Y. 2012-13 ar
The order continues below.
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